Effective February 24, 2022, the Postal Service™ is revising the Individual Country Listing (ICL) for various countries in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to clarify the text for the abolishment of the value-added tax (VAT) exemption based on discussions with the applicable European postal administrators.
The Postal Service is also adding the European Union’s official website regarding VAT rules to each entry.
These ICL revisions apply to the following destination countries:
n Belgium.
n Bulgaria.
n Croatia.
n Cyprus.
n Czech Republic.
n Denmark.
n Finland.
n France.
n Greece.
n Hungary.
n Ireland.
n Italy.
n Lithuania.
n Luxembourg.
n Malta.
n Netherlands.
n Poland.
n Romania.
n Slovak Republic (Slovakia).
n Slovenia.
n Spain.
n Sweden.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Belgium
Country Conditions for Mailing
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Observations
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[Revise entry 5 to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Bulgaria
Country Conditions for Mailing
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Observations
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[Revise entry 2 to read as follows:]
2. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Croatia
Country Conditions for Mailing
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Observations
[Revise the entry to read as follows:]
As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Cyprus
Country Conditions for Mailing
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Observations
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[Revise entry 2 to read as follows:]
2. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Czech Republic
Country Conditions for Mailing
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Observations
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[Revise entry 4 to read as follows:]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Denmark
Country Conditions for Mailing
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Observations
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[Revise entry 3 to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Finland
Country Conditions for Mailing
* * * * *
Observations
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[Revise entry 5 to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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France
Country Conditions for Mailing
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Observations
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[Revise entry 7 to read as follows:]
7. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Greece
Country Conditions for Mailing
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Observations
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[Revise entry 5 to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Hungary
Country Conditions for Mailing
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Observations
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[Revise entry 4 to read as follows:]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Ireland
Country Conditions for Mailing
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Observations
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[Revise entry 7 to read as follows:]
7. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Italy
Country Conditions for Mailing
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Observations
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[Revise entry 6 to read as follows:]
6. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Lithuania
Country Conditions for Mailing
* * * * *
Observations
[Revise the entry to read as follows:]
As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Luxembourg
Country Conditions for Mailing
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Observations
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[Revise entry 3 to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Malta
Country Conditions for Mailing
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Observations
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[Revise entry 4 to read as follows:]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Netherlands
Country Conditions for Mailing
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Observations
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[Revise entry 3 to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Poland
Country Conditions for Mailing
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Observations
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[Revise entry 2 to read as follows:]
2. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Romania
Country Conditions for Mailing
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Observations
[Revise the entry to read as follows:]
As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Slovak Republic (Slovakia)
Country Conditions for Mailing
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Observations
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[Revise entry 5 to read as follows:]
5. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Slovenia
Country Conditions for Mailing
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Observations
[Revise the entry to read as follows:]
As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Spain
Country Conditions for Mailing
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Observations
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[Revise entry 4 to read as follows:]
4. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Sweden
Country Conditions for Mailing
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Observations
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[Revise entry 3 to read as follows:]
3. As of July 1, 2021, the value-added tax (VAT) exemption is abolished on all imported goods. For more information regarding the European Union’s VAT rules, visit ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en.
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Although effective February 24, 2022, the Postal Service will incorporate these revisions into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 2-24-22
